Behaviors of a Lean Leader. 1  Obtaining results. 2  Ensuring that how the results are achieved is the most effective utilization of all resources, in the direction of the ideal state. 3  Improving how the organization accomplishes results.
AFUDC is an accounting practice whereby the costs of debt and equity funds used to finance plant construction are credited on the statement of income and charged to construction in progress on the balance sheet. If a project under construction is delayed for an extended period of time, AFUDC may be stopped.
View Full Document. A. AFUDC may have either a debt component or an equity component. B. The amount credited to AFUDC may exceed the amount of interest paid during the period on bonds issued for construction. C. AFUDC may be credited for an imputed amount of interest on the utility's own funds used for construction. *D.